Legal Opinion
JC FAB, INC. v. STATE ex rel. OKLAHOMA EMPLOYMENT SECURITY COMMISSION
Court of Civil Appeals of Oklahoma
Decided April 27, 2015No. 112,157PublishedCited by 1 opinion
1Opinion of the Court
DEBORAH B. BARNES, JUDGE.
{1 Defendant/Appellant State of Oklahoma, ex rel. Oklahoma Employment Security Commission (the Commission) appeals the district court's Order reversing the decision of the Commission's Assessment Board. The Assessment Board found Plaintiff/Appellee JC Fab, Inc. (JC Fab) is a successor employer of Texoma Waste Control (Texoma), and the district court reversed. Based on our review, we conclude the Assessment Board's determination that, under 40 0.8.2011 § 3-111(A), JC Fab "continue[d] the operations" of Texoma "as a going business" is not supported by substantial…
2Cases cited5 opinions
- Dugger v. State ex rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1992
- Oklahoma Employment Security Commission v. SandersSupreme Court of Oklahoma · 1954
- Reliable Referring Service, Inc. v. Assessment Board, Oklahoma Employment Security CommissionCourt of Civil Appeals of Oklahoma · 2006
- Wright & Edwards v. Oklahoma Employment Security CommissionSupreme Court of Oklahoma · 1997
- Snider Bros., LLC. v. State ex rel. Oklahoma Employment Security CommissionCourt of Civil Appeals of Oklahoma · 2007
3Cited by1 opinion
- JC FAB, INC. v. STATE ex rel. OKLAHOMA EMPLOYMENT SECURITY COMMISSIONCourt of Civil Appeals of Oklahoma · 2015